Description
Bloomsbury Publishing PLC Practical Pension Scheme Accounting by Shona Harvie Joanne Scriven Phil Spary
Pension scheme accounts are prepared following the guidance laid out in the Pensions Statement of Recommended Practice (SORP) issued by the Pensions Research Advisory Group (PRAG). A revised version of the SORP was issued in 2018 in line with recent revisions to FRS 102 and other minor regulatory updates. The revised SORP is applicable for periods beginning 1 January 2019 and the new edition of this title reflects these changes.